Aggarwal Raman & AssociatesAggarwal Raman & AssociatesAggarwal Raman & AssociatesAggarwal Raman & Associates Registered office: SCO 35, Second Floor, Sector -26, Chandigarh 160 019 Tel- 91-172-2790366, 2790075, Fax-91-172-2790260, Mobile-09814011278 E-mail: raman@ramanaggarwal.com Website : www.ramanaggarwal.com

““““AGGARWAL RAMANAGGARWAL RAMANAGGARWAL RAMANAGGARWAL RAMAN &&&& AAAASSOCIATESSSOCIATESSSOCIATESSSOCIATES”””” CHARTERED ACCOUNTANTSCHARTERED ACCOUNTANTSCHARTERED ACCOUNTANTSCHARTERED ACCOUNTANTS

EXCELLENCEEXCELLENCEEXCELLENCEEXCELLENCE ININININ AUDIT,AUDIT,AUDIT,AUDIT, TAX, LEGALTAX, LEGALTAX, LEGALTAX, LEGAL

& & & & ADVISORY SERVICESADVISORY SERVICESADVISORY SERVICESADVISORY SERVICES

SINCE SINCE SINCE SINCE 1988198819881988

ONE ONE ONE ONE STOP SSTOP SSTOP SSTOP SHOPHOPHOPHOP

AT A GLANCE

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NAME OF THE FIRM : “Aggarwal Raman And Associates”. Chartered Accountants. NAME OF THE FOUNDER : Mr. Raman Aggarwal. YEARS OF EXPERIENCE : 21Years.

Since 1988 AREA OF PRACTICE :

• Accountancy Services • Audit and Assurance Services • Tax Services • Legal Services • Regulatory Compliance • Advisory Services

STAFF STRENGTH : More Than 25 Professionals Comprised of CA, CS, LLM, MBA And regulatory compliance Specialists.

LIST OF MAJOR CLIENTS : Have more than 100 corporate Clients including leading MNC’s.

Few of them are as under:

• Emerson Electric (Fortune 500 Company-USA)

• Quark Software (USA) • Opera Software(Norway& USA) • Patni computer (USA) • Quark city (USA)

….And many more

HEAD QUARTER : Chandigarh OFFICES : Delhi, Pune.

CONTENTS

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Introduction History Mission & Value statement Founder & Team

Our Services & Solutions

• Key Services

• Key Solutions

Detailed Break-Up of Services

• Accountancy Services

• Audit and Assurance Services

• Tax Services

• Legal and Regulatory Compliance Services

• Advisory Services

• Legal Services

• Setting up New Business

• Incorporation of a Limited Company

• Setting up of STPI Unit and Maintenance

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• Setting up of SEZ UNIT and Maintenance

• Doing Business in India

• Doing Business Outside India

• Setting up Offshore Companies

• International Executive Services

• Business Registrations

• Intellectual Property

• Payroll Services

• Corporate Secretarial Services

• Virtual Office Services

• KPO-Accounts and Tax Outsource Services

Offshore Company Formation & Management

Our Engagement Model

• Project Based Model

• Fixed Price Model

Our Technology Infrastructure Our Clients

• Our Notable Clients

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Our Other Services Portfolio. Appendix “A” Location

• Headquarter

• Offices

Location Map

• Chandigarh

• India

Our Upcoming Facility

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INTRODUCTION

Welcome to AGGARWAL RAMAN & ASSOCIATES (ARA)

ESTABLISHED IN 1988, with a team of more than 25 multi-disciplined

professionals.We provide specialized and expert services in the area of Audit

& Assurance service, accounting services, Taxation Services, Regulatory

Compliance services, Advisory services, Financial Management Services, Total

solution relating to “Doing Business in India” and “Doing Business Outside

India”, Optimum use of Double Taxation Treaty, International Tax Planning

and structure, Transfer Pricing, Assistance in Setting up an offshore company,

Assistance in Setting up of an STPI and SEZ units, Payroll management

services, etc. in India. In nut shell, We provide A to Z services as “ One Stop

Shop” .

We believe in “PREVENTION IS BETTER THEN CURE” by making our client

totally legally and statuary compliant.

ARA is a professionally managed organization which believes in adhering to

highest standards of business ethics. Our presence around the globe has

enabled us to provide focused & tailored solutions to our clientele. We aim at

rendering high quality services but at the same time we ensure basic

fundamental principles of sincerity, integrity and confidentiality.

Our focus is building deep & long-term strategic relationships with our

clients. We act as strategic advisors to our clients helping them to add value

to there business. In nutshell, we act as a partner not as a vendor.

We leverage our tenets of quality & innovation, the best people talent,

domain expertise and self sustaining process framework to deliver long term

benefits and measurable high value to our clients.

The dramatic difference that ARA makes can be seen at every stage of

litigation.

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We have extensive technological capabilities which are duly complimented by

deep domain / industry knowledge and expertise.

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HISTORY

ARA was set-up in the year 1988 and is managed by a very strong team of

more than 25 qualified and experienced professionals comprised of

Chartered Accountants, Attorneys, MBA’s, Company Secretaries, and Cost

Accountants. Over the years, ARA has served world’s leading Corporates from

almost all economic sectors. However, IT Sector has become our domain

expertise.

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MISSION & VALUE STATEMENT

Vision:

• To “Transform AUDIT, TAX & ADVISORY Services”

Mission:

• To deliver long term benefits and measurable value to our customers

• Tenets of quality and innovation

• To deliver long term benefits and measurable value to our customers

• Best people talent

• Self sustaining processes framework

• Cutting edge technology

• Domain knowledge & expertise

Value:

• Our value proposition is to ensure value based and efficient services by

delivering one stop business solutions

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FOUNDER & TEAM

ARA has more than 25 qualified and experienced . Multi-Disciplined

Professionals comprised of Chartered Accountants, Attorneys, MBA’s,

Company Secretaries, and Cost Accountants. They are highly experienced and

well qualified professionals having strong technical knowledge and

capabilities with profound professional & personal skills. They adhere to the

highest standard of excellence and professionalism. They are trained in the

latest practices & technologies through our continuing educational programs.

Raman Aggarwal-CEO & FOUNDER

Mr. Raman Aggarwal, the CEO & Founder of the Company is an eminent

Chartered Accountant (CPA) with an experience of more than 25 years to his

credit. His CPA firm “Aggarwal Raman & Associates”, established in 1988 is a

pioneering figure in the arena of providing knowledge services in India in

Business, Tax & Legal Verticals. He has been successful in handling multi-

dimensional Assignments for more then 50 leading Multi National

Corporations (MNC) with likes of Emerson Electric (USA) (fortune 500

Company), Quark (USA), Patni computer (USA), Heron Evidence (UK),

Meritech Software (Japan), Buddha Slug (Switzerland), Soshacom

International (Canada) and many more figuring in its client bouquet, besides

over 100 Indian corporate entities engaged in a wide spectrum of business

activities ranging from Steel, Power, Infrastructure Development to Software

Development/IT enabled Services.

He is a member of “The Institute of Chartered Accountants of India” (a

Statutory Body established under the “The Chartered Accountants Act, 1949

(Act No. XXXVII of 1949)) and has been empanelled with the “Office of

Official Liquidator” attached with the High Court of Punjab, Haryana and

Chandigarh. He is also empanelled as an Auditor for conducting Special Audits

approved by the Tax Authorities and has been nominated to the “Regional

Direct Taxes Advisory Council”. Besides this, he is also a member of “The

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Institute of Internal Auditors”, Inc., Florida, USA, “International Fiscal

Association” Netherlands and “PHD Chambers of Commerce & Industry”,

India, Confederation of Indian Industry (CII)

We place great emphasis on Recruiting, Continuous Training, Retention,

Frontline Leadership Training

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TEAM

NAME

QUALIFICATION

EXPERIENCE

Mrs.Simpy Gupta. Company Secretary Law Graduate

15 Years in Legal & Corporate affairs

Mr.Sanjay Aggarwal Chartered Accountant. 18 Years in Accounts, Finance, Tax & Legal

Mr. Surinder Sharma. Chartered Accountant. 16 Years in Accounts, Tax & Audit.

Mr. Sanjeev Khanna. Chartered Accountant. 8 Years in Accounts, Tax & Audit.

Mr. Rishi

Chartered Accountant. 2 Years in Accounts, Tax & Finance

Mr.Unni Krishnan Nair. Graduate. 18 Years in Tax Audit & Accounts

Ms. Arti. Post Graduate. 8 Years in HR , Admin & Treasury

Mr. Suman Jamwal. Post Graduate. 18 Years in Tax Audit & Accounts

Ms. Manmeet Masters in Law. 2 Years in Legal affairs

Mr. Lakhvinder Kamboj. Law Graduate. 3 Years in Legal

Mr. Nikhal. Law Graduate. 1 Years in Legal

Ms.Chetna. Law Graduate. Company Secretary.

1 Years in Legal

Mr.Inderjit Singh Masters Of Business Administration.

9 Years in Business Development

Besides, we have more than 10 supporting staffs.

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OUR SERVICES AND SOLUTIONS

Key Services

• Accountancy Services

• Audit and Assurance Services

• Tax Services

• Legal and Regulatory Compliance Services

• Advisory Services

• Legal Services

Key Solutions

• Setting up New Business

• Incorporation of a Limited Company

• Setting up of STPI Unit and Maintenance

• Setting up of SEZ UNIT and Maintenance

• Doing Business in India

• Doing Business Outside India

• Setting up Offshore Companies

• International Executive Services

• Business Registrations

• Intellectual Property

• Payroll Services

• Corporate Secretarial Services

• Virtual Office Services

• KPO-Accounts and Tax Outsource Services

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DETAILED BREAK-UP OF SERVICES

Accountancy Services Our accountants strictly follow IAS/US GAPP. Our services are structured to

allow you to choose a full back office service. ARA offers its global clients

the following accounting services:

• Book keeping

• Preparation of Statutory year end Financial Statement

• Reconciliation Work

• Formulations of SOP (Standard Operating Procedure)

Audit and Assurance Services Our Statutory Audit provides Assurance on the Truthfulness & Fairness of

the Financial Information, advice and review of Controls, Procedures and

assurance on Business Processes & Systems. Our team applies Global Audit

Methodology, Tools, Documentation, Approach, and Knowledge &

Technology. Our team is committed to the highest professional ethics,

standards and integrity. Quality Control is our Commitment towards

Professionalism and Excellence. In short, we offer:

• Statutory Audit

• Internal Audit, Risk Management and Corporate Governance

• Tax Audit

• Management Audit

• Review of Accounts

• Special Audit

• Due diligence

• Restatement as per IAS/ US GAPP

Tax Services Right Tax advice helps the business and corporate in taking sound business

decisions at right time. Innovative Tax Strategy and proper planning can help

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the corporate entities and Individuals to optimize their tax efficiencies. We at

ARA provide tailored and effective Tax-Cost Management Solutions. We also

advise on tax aspects of cross-border acquisitions, international tax

structuring, transfer pricing, etc. We therefore offer: -

• Income tax

• Preparation and filling of Tax Returns

• Preparation of TDS Returns

• Tax Compliances

• Representation Services before Tax Authority

• Representation Services before TAX Tribunal

• International Tax

• Custom Law

• Excise Law

• VAT

• Service Tax

Legal and Regulatory Compliance Services International business needs to be able to manage multi-state compliance

requirements and keep posted of ongoing changes in the local laws of host

country. We at ARA have effective mechanism

by which we resolve and address the queries and concerns of the clients

through online facilities. We also conduct monthly compliance audit/review

of the clients and report the non-compliances and as to whether records and

documents as required under the law have been maintained. Our services

include:

• Review of various returns and Forms filed with various

Regulatory agencies

• Review of Documentations

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• Assisting in meeting filing deadline to avoid penalties on

late submissions

• Advice on improvement in Compliance processes

• Assisting in preparation of various returns and forms

• Ensuring proper, timely and correct & proper statutory deductions and

their deposits with relevant regulatory agencies on due date

Advisory Services We provide advice and assistance to our clients in the formulation and

implementation of their business decisions, strategies and policies. Our Goal

is to maximize the stakeholders’ wealth. ARA advice the clients in the

following areas: -

• Financial Advisory services

• Risk Advisory services

• Advice on the selection & setting-up of Entry Vehicle

• Advice on Exit strategy

• Advice on holding company or Branch office

• Advice on Offshore company and International company

• Advice on Inbound and Outbound investments (Cross border

investments)

Legal Services We have a strong team of qualified legal professionals, who are highly

experienced, well qualified and have strong technical knowledge,

professional skills, personal skills and capabilities. They adhere to the

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highest standard of excellence and professionalism. They are trained in the

latest practices, technologies and continuing educational programs.

At ARA our dedicated team of attorneys makes your task all easy by working

on your all problems and requirements. Our team having the true depth and

the real support of customized contract knowledge resources and libraries

utilize truly cost-effective, highly secure, true to end productive, web based

repository solution to provide double times the legal document management

than any other one can.

Keeping in mind, the problems that may impede your business flow and make

it slow to move with your competitors only just because of lack in well

resources to draft, manage and review contracts, that may eventually lead to

poor service for your business clients. We provide full contract drafting,

review and management support and services to help you achieve a fine

tuning and have a growth of your business.

At ARA our attorneys draft, review, and manage workaday contracts of any

extent, which helps you reduce cost by and up to 60% and make in-house

lawyers task easier to focus on higher qualitative productivity. We analyze,

understand and define all requirements of our clients, and determine drafting

and review standards, and make sure our clients are pleased and comfortable

with all ongoing processes and staffing concerning the project in run.

Our Attorneys have an expertise in reviewing, drafting and manage contracts

ranging from, confidential disclosure agreement (CDA), employee contracts ,

lease agreements, licensing agreements, distributor agreements, research

agreements, service agreements, business agreements, merger agreements,

material transfer agreements , sub-recipient contract, unpaid agreements,

electronic contracts & industry specific contracts

We offer solutions in:-

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• Contract drafting, review and management

• Litigation support services

• Legal research and analysis

• Legal data processing

• Merger and Acquisition

• Intellectual Property Right

• Compliance and regulatory services

• Corporate secretarial services

• Patent and other IPR support services

• Due diligent services

• Immigration services

• Document management services

Our attorneys have years of contract drafting expertise drafting simple and

complex commercial contracts but not limited to:

• Joint venture agreement

• Non-Disclosure Agreements

• Vendor Contracts

• Supply Agreements

• Shareholder agreement

• Service agreement

• Outsourcing agreement

• Employment contractor agreement

• Confidentiality and non–compete agreement

• Assignment agreement

• Technology agreement

• Agreement between holding and subsidiary company

• Lease Deed agreement

• Sale Deeds

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• Conveyance Deeds

• Registration

• Power of Attorney

• Buyer’s and Seller’s Agreement

• Commercial document drafting and review

• Incorporation of Indian companies and partnerships

• Assisting in winding up (Dissolution) company

• Assisting in Merger and Amalgamation of companies

• Assisting in Business Debt Recovery

• Tax and legal support

• Other business agreements

Setting up New Business

We at ARA help you to provide A to Z services associated with starting a new

business. There is no need to run from one consultant to another and so on

for different jobs as we provide a “TOTAL SOLUTIONS” under one roof. Our

services include: -

• Advice on the selection & setting-up of Entry Vehicle

• Advice on holding company or Branch office

• Advice on Exit Strategy

• Incorporation of a Limited Company

• Various Business Registrations

• Income Tax Registrations

• Assisting in opening a Bank Account

• Permission, if any, required from Foreign Investment Promotion Board

or RBI

• Initial reporting and compliances at the time of setting up.

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Incorporation of a Limited Company

• Name searching and approval

• Drafting of Memorandum and Article of Association

• Drafting of Resolutions

• Preparation and filing of various forms

• Notarization, apostil ling and legalization of corporate documents

• Liaison with Registrar of Company

• Holding of first Board meeting

Setting up of STPI Unit and Maintenance

STPI or ‘Software Technology Park of India’ scheme offers a number of fiscal

and non-fiscal benefits such as Income Tax holyday, exemption from the

payment of custom duty and excise duty. They enjoy preference against non

STPI unit in seeking license and permissions. Our dedicated team for STPI

unit provides “ONE STOP SOLUTIONS”, which are:

• Advice on the selection & setting-up of Entry Vehicle

• Advice on holding company or Branch office

• Advice on Exit Strategy

• Incorporation of a Limited Company

• Various Business Registrations

• Income Tax Registrations

• Import and Export Code Number

• Preparation and filing of application and various documents for STPI

Registrations

• Preparation and filing of application and various documents for

obtaining “Private Bonded Warehouse License”

• Preparation and filing of monthly and annually returns to STPI

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• Obtaining various approvals and permissions for tax-free purchase

and other incentives from STPI and Custom departments

• Maintenance of STPI and Custom Records

• Approval of Export Invoices

• Liaison with STPI department and Custom Department

Setting up of SEZ UNIT and Maintenance

We at ARA are specialist in setting up SEZ in India. This is a new scheme

that offers wide range of fiscal and non-fiscal benefits. SEZ Scheme offers

benefits such as Income Tax holiday, exemption from the payment of custom

duty and excise duty. They enjoy preference against non SEZ unit in seeking

license and permissions. Our dedicated team for SEZ unit provides a “ONE

STOP SOLUTIONS”, which are:

• Advice on the selection & setting-up of Entry Vehicle

• Advice on holding company or Branch office

• Advice on Exit Strategy

• Incorporation of a Limited Company

• Various Business Registrations

• Income Tax Registrations

• Import and Export Code Number

• Preparation and filing of application and various documents for SEZ

Registration

• Preparation and filing of application and various documents with

customs and Development Commissioner

• Preparation and filing of monthly and annually returns to SEZ

• Obtaining various approvals and permissions for tax-free purchase

and other incentives from Development Commissioner and Custom

department

• Liaison with Development Commissioner and Custom Department

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Doing Business in India

ARA provides “TOTAL SOLUTIONS” under one roof to its global clients to

avoid unwarranted hassles, in convenience, wastage of time, cost etc., from

running one person to another and so on. These are:

• Advice on Ownership Structure

• Advice on type of Legal Entity & Entry Vehicle Structure

• Advice on exist strategy

• Advice on selection of branch or subsidiary or joint venture

• Incorporation of company

• Business Registrations

• Advice on selection of Tax efficient holding company locations

• International Tax structuring

• Indian efficient tax strategy and planning

• Transfer pricing

• Exchange Control Law

• Repatriation of profits

• Advice on issues relating to Double Taxation Treaties

• Advice on Employment legislation, Insurance scheme and social

security

• Legal services relating to drafting of business agreement

• Obtaining approvals/permissions/sanctions /registrations from

Regulatory Authorities including Foreign Investment Promotion Board

• Assistance in identifying land, building, infrastructure, and other

logistics

• Assistance in identifying and optimizing various concessions, relief &

exemptions

• Assistance in formulating various policies, procedures, manuals

relating to HR, Accounts & Operations

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• Assistance in maintaining various statutory records and

documentation

• Compliances & Planning under the various Corporate Laws

Doing Business outside India

These services include:

• Advice on Ownership Structure

• Advice on type of Legal Entity & Entry Vehicle Structure

• Advice on exist strategy

• Advice on selection of branch or subsidiary or joint venture

• Incorporation of company

• Business Registrations

• Advice on selection of Tax efficient holding company locations

• International Tax structuring

• Indian efficient tax strategy and planning

• Transfer pricing

• Exchange Control Law

• Repatriation of profits

• Advice on issues relating to Double Taxation Treaties

• Advice on Employment legislation, Insurance scheme and social

security

• Legal services relating to drafting of business agreements

• Obtaining approvals/permissions/sanctions /registrations from

Regulatory Authorities including Foreign Investment Promotion Board

• Assistance in identifying land, building, infrastructure, and other

logistics

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• Assistance & Coordination with consultants in Host Country

• Seeking various approvals, registrations & exemptions from local

regulatory authorities

• Optimizing Tax Credits in respect of taxes paid in the Host country

• International Tax structuring

• Compliances & Planning under the various Corporate Laws

• Integration of compliances under laws of host country with the laws of

local country

Setting up Offshore Companies

We provide a complete solution for the incorporation offshore company in

International jurisdiction. We offer incorporation services in our thirty five

International jurisdictions such as Cyprus, U.K., Switzerland, USA, Nevis, BVI,

Cayman Islands, Bahamas, Mauritius, Panama, Seychelles, Singapore, UAE,

Malta, and Hong Kong. Our services include:

• Advise on selection of Offshore jurisdictions

• Incorporation of offshore companies

• Management and administration of offshore company

• Advise on international holding company regime

• International tax planning Structure for private individuals and

corporate

• Restructuring of offshore in a way it make it more beneficial

• Handling various type of offshore related taxation issues

• Compliance Services

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International Executive Services.

• Advice on all aspects of Tax law

• Income Tax Registrations

• Local Registration

• Preparation & filing of tax returns

• Tax Planning & Compliances in conjunction with tax laws of their

country

• Salary structuring to optimize compensation and tax saving

• Ensuring a smooth relocation & transition

• Optimizing Foreign Tax Credits

• Repatriation of Income and Savings

• Compliance Services

• Investment planning

Business Registrations To start any business in India, you cannot commence your business

activities without having all the applicable business registrations in place. If

any registration is not done, you may have to suspend/close your on going

business that may result in huge losses. We, at ARA, help you in obtaining

the following business registrations:

• VAT Registration

• Shop and Commercial establishment Registration

• Income Tax Registration

• Import and Export code number

• Social security Registration

• Service Tax Registration

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Intellectual Property Intellectual property refers to creation of mind such as inventions, design,

literary, artifices, symbol which are ultimately used in business. It is always

advisable that the intellectual property should remain protected from

infringement, copy, misuse etc. We provide the following registration

services: -

• Trade Mark Registration

• Copyright Registration

• Patent Registration

Payroll Services

Our clients look for assurance that their employees are getting correct salary

on time and also that they are complying with local employment legislation,

Social Security Regulations and Income tax with holding law. Outsourcing

payroll functions available with us will help you to focus on the core

functions. Our services include: -

• Preparation of payroll

• Preparation of Salary slips

• Preparation and filing of various returns under social

security, insurance, Tax and employment legislation.

• Deduction and timely deposit of various statutory and Tax deductions

• Management reporting

• Payment Instructions

• Registrations, Permissions and approvals

• Other payroll formalities concerning local fiscal authority and state

employment agencies

• Tax efficient salary structure

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• Administration of Commissions, Incentive, Bonus payment and

reimbursement of Staff expenses

• Administration of Pension Schemes and Private Health Insurance

Corporate Secretarial Services Due to increasing corporate governance, the statutory compliance

requirements are on the tremendous rise. Outsourcing their corporate

secretarial work to a specialized partner will not only ensure timely local

compliance but also more effective mitigation against the risks associated

with non-compliance. We have a strong team of corporate secretarial

professionals having vast experience and knowledge. Our services include: -

• Provision of Directors and nominee shareholders

• Attestation Services

• Preparation and filing of various returns and forms

• Maintenance of statutory records such as shareholder

register, Director Register etc.

• Assistance in holding shareholders meeting and Board of

Directors meeting

• Preparation of Minutes shareholder and Director meetings

• Issue of Share Certificate or other Ownership documents

• Notarization, apostil ling and legalization of corporate documents

Virtual Office Services

This service is very valuable for the start- up & or new company or company

having no or less than five employees. This will help the company in reducing

the administration cost of a normal office such as rent, salaries and other

overhead as they need not to lease any space for its office. Our services

include: -

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• Provision of Registered office address

• Mail acceptance and forwarding

• Fax services enabling receipt and forwarding

• Secretarial Services

• Work stations

• Dedicated telephone facilities

• Voice mail facilities

• Meeting room facilities

KPO-Accounts and Tax Outsource Services Outsourcing Accounting Functions to professionals yield powerful benefits.

Accounting function is not the core activity of every organization. It is always

beneficial for any organization to outsource their non core functions to third

party so that they can focus on their core activities and reduce costs. We have

a team of qualified and experienced accountants who are dedicated to this

service. They adhere to the highest standard of excellence and

professionalism. They are trained in the latest practices, technologies and

continuing educational programs. Their services include: -

• Book keeping

• Bank Statement reconciliation

• General accounting services

• Accounting system design and implementation

• Financial analysis

• Records management

• MIS Reports

• Accounts payable

• Accounts receivable

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• Cash flow statements

• Cash disbursements

• Credit and collection

• Cash application

• Payroll

• Budgeting

• Financial reporting

• Asset accounting management

• Depreciation and amortization schedules

• General ledgers

• Ratio analysis

• Tax Services for Business

• Preparation of Income Tax Returns

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OUR ENGAGEMENT MODLE

We offer flexible, transparent, competitive and robust Client Engagement

Models.

Our engagement models build long-term strategic relationship with the

clients and add strategic value to their business.

PROJECT BASED MODEL

Under this model, we charge on this basis of project/ assignment/work

given to us.

FIXED PRICE MODEL We charge an Annual Fixed Price for all the Services as per Appendix “A”. In

other words, we provide almost all the services that you require for your

operations in India. Client need not to engage several consultants for

various professional services. We act as “One Stop Shop” for our Client.

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OUR TECHNOLOGY INFRASTRUCTURE

ARA employs state of the art technology infrastructure, including a robust

LAN/WAN setup, sophisticated servers with advanced security software and

applications, real-time data backup, dedicated and multiple Internet lines,

24x7 access and virtual private networks that enable us to integrate with

client sites.

In addition to the infrastructure backbone, we have access to global

knowledge having vast library of most of the databases & softwares that are

used by the industry to provide comprehensive solutions.

Our professionals are well trained & experienced on multiple review

platforms, and are proficient with the use of all leading softwares

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APPENDIX “A”

SERVICES COVERED UNDER FIXED PRICE

IN BRIEF, we provide the following:

•••• To provide Assurance as to whether transactions and actions of

the Company comply with Law and Practices and Business Risk

Management

•••• To validate all the transactions and actions so as to minimize

External and Internal Risks

•••• To represent the Company before the various Regulatory and

Enforcement Agencies.

•••• To provide Specialized and Expert Services

•••• Planning and Compliances

IN DETAIL

1. Accounting Services

2. Audits & Assurance Services

3. Indian Taxation Services

4. Customs and Excise Matters

5. Company Law and Secretarial Services

6. HR Services

7. VAT and Central Sales Tax

8. Service Tax

9. Review of Statutory and Legal Compliances

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1) ACCOUNTING SERVICES

Under this category, we provide the following service:-

• Assistance in Formulation of Accounting Policies and Procedure

• Assistance in Formulation of Internal Controls and Internal

Systems

• Assistance in formulation of Accounting Processes

2) CERTIFICATION, AUDIT & ASSURANCES SERVICES

Under this category, we provide the following service:-

• Certifications and Reports under the various Laws such as RBI,

FEMA, Custom & Excise etc.

• Periodical/Management AUDIT

Under this category, we provide the following service:-

• Identifying areas for system improvement and strengthening

internal controls

• Safeguarding the assets and protecting them from unauthorized

use or disposition

• Ensuring proper & timely identification of liabilities, including

contingent liabilities

• Ensuring Compliance with the laid down policies and procedures

• Reviewing the adequacy , relevance , reliability & timeliness of Management Information System and Financial Reporting System.

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3) Indian Income Taxation Services

Under this category, we provide the following service:-

• Income Tax Opinions from Time to Time

• Income Tax Planning to make the Structure and Transactions Tax

Efficient

• Preparation and filing of Annual Tax Return.

• Review of Tax Returns & Documents

• Review of Compliances under the Indian Income Tax Act

• Representation Services

4) Company Law and Secretarial Services

Under this category, we provide the following service:-

• Review of Compliances and Planning under the Companies Act,

1956

• Representing Services before Depart of Company Affairs.

5) HR Services

Under this category, we provide the following service:-

• Salary Planning of Employees to make it more Tax Efficient

• Assistance in Drafting and Review of various Agreements, Deeds,

Offer Documents relating with employees

• Assistance in Formulation of various incentives & other schemes

for employees

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• Compliances

6) VAT & Central Sales Tax

Under this category, we provide the following service:-

• Review of Periodical Returns, forms, financial statements etc.

7) Service Tax

Under this category, we provide the following service:-

• Review of Periodical Returns, forms, financial statements etc.

• Representation Services

8) Review of Legal and Statutory Compliance

Under this category, we provide the following service:-

• To review all the statutory records, returns, forms and documents

filed with the Statutory/Regulatory Authorities under the

Corporate Laws.

• To verify as to whether all the Statutory and Regulatory

Compliances have been complied with.

• To verify as to whether all the statutory dues have been duly

deducted and timely deposited.

• To verify as to whether the statutory records maintained are

proper, adequate and complete.

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• Review of pending notices issued by Statutory/Regulatory

Authorities and their impact etc.

We undertake to ensure the compliances through following

methodology:-

• Review of all Returns, documents and information’s furnished to

the concerned Government Organizations having Jurisdiction over

the above stated Law.

• Checking of Adherences to “Due Dates” “Correct Amount of

Deduction” & Timely deposit, documents and information’s

required to be furnished etc.

• Review of Legal & Statutory, records, documents and information’s

maintained as required under the above stated laws to the

purpose of ensuring “Adequacy and Proper Maintenance”

• Review of all the Communications between Regulatory and

Enforcement Agencies to ensure the “Adequacy and Timely Reply”

and also the assessment of “Potential Risk” therein.

• To ensure that all the applicable Law & Rules have been complied

with.

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OUR CLIENT

OUR NOTABLE CLIENTS

We have more than 100 Corporate & MNC clients. Some of our Notable MNC Clients include –

1. Emerson Electric, Fortune 500 Company-USA (USA)

2. Quark Software (USA)

3. Opera software (Norway & USA)

4. Patni computer (USA)

5. Quark city (USA)

6. Heron Evidence (UK)

7. Agyilst solutions (USA)

8. Hale solutions (USA)

9. QA source (USA)

10. Raico software (USA)

11. Meritech Software (Japan)

12. First to file solution (USA)

13. Soshacom International (Canada)

14. Nextag Software (USA)

15. Start Up Farms International (USA)

16. Bhushan Steel LTD

And many more…

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LOCATION

How to contact us Aggarwal Raman & Associates is dedicated to the delivery of personal

and business solutions designed to safeguard wealth, to reduce business

costs and maximize profits. We are in tune with the world’s many cultures,

and above all else, our business is for our clients and we have the people to

serve for them.

HEADQUARTER Chandigarh:-

S.C.O. 35, Madhya Marg, Sector 26,

Chandigarh (UT) – 160019, India.

Phone: +91-172-2790366, 2790075

Fax: +91-172-2790260

Mobile: +91-98140-11278

E-mail: raman@ramanaggarwal.com,

unni@ramanaggarwal.com

Website: www.ramanaggarwal.com

OFFICES Delhi:-

KGM Apartments, IIND Floor, East Park Road

Plot No.4, Karol Bagh

New Delhi-110005, India

Phone: +91-11-23526422, 23526423

Fax: +91-11-23526424

E-mail: raman@ramanaggarwal.com

ramanagarwal@satyam.net.in

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Pune:-

Sunitee, Plot No.6, Cosmos Garden.

Opp. Suyash Shroff Building, Baner Road,

Pune-411045, India.

Mobile : +91-99604-13535

E-mail: simpygupta@ramanaggarwal.com

simpygupta@aerenworldwide.com

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LOCATION MAP

CHANDIGARH

INDIA

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OUR OTHER SERVICES PORTFOLIO

AEREN’s India Debt Recovery

The Dream project of M/s Karin Informatics Services Private Limited and

India’s first & only Debt Recovery Portal which has been launched in the

month of May, 2008, that provides total web based services and One Stop

Solutions for commercial debts or B2B recovery PAN India, backed up by its

Proprietary Technology Tool. With its omnipresence across India with over

60 offices in all the major cities and a team of more than 144 highly

accomplished law attorneys, financial advisors, retired judges, accountants

and management consultants, it ensures & resolves to provide cost-

effective, focused and workable solutions for legalized recovery to its

clientele with sincerity, dedication and professionalism, whilst maintaining

the good relations with the debtors.

www.indiadebtrecovery.com

AEREN- Legal Studio

A distinguished corporate law firm with a rich experience of over 15 years in

the domains of Acquisition & Mergers, Banking & Structured Finance,

Commercial Recoveries, Company matters, Cyber law, Drafting and Vetting

of Business Agreements/ Legal Documents, E-commerce, Intellectual

Property law, Legal Processes, HR Law, Real estate, tele-communication

law, legal corporate advisory besides General litigation and dispute

resolution.

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AEREN-Worldwide

India’s first web based service provider of its kind on

Offshore/International Tax planning. AEREN-Worldwide with its in-house

team of more than 22 Chartered Accountants & Multiple Disciplined

Professionals and affiliations with World’s top International Tax planning

professionals across the Globe, has represented various multinational

foreign corporations, large domestic corporate houses and financial

institutions on the aspects of Double taxation, Formation & management of

offshore Companies & Trusts, International Investment structure,

International Tax Planning, transfer pricing & advance rulings.

www.aerenworldwide.com

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OUR UPCOMING FACILITY

Our upcoming IT facility is located at Chandigarh, 160 miles (towards north)

from New Delhi (The Capital of India). Our IT Facility is in “Rajiv Gandhi

Chandigarh Technology Park” developed & managed by Chandigarh

Administration, Govt. Of India. Our facility is adjacent to the premises of

INFOSYS, Airtel, DLF, Tech Mahindra, Grand Hyatt (Five Star Hotel) and in

proximity to the World class Township on 125 Acres styled as ‘Pride Asia’,

being developed by Leading Indian Land developers - Parsvnath Developers

Ltd. Our Facility is spread over a plot measuring 1.5 acres of land, allotted

by Chandigarh Administration, Government of India, as “Build to suit sites”,

Our facility is 10 km away from the airport, 3 km from the railway station

and 8 km away from the Bus stand. The city centre is 8 km far. The satellite

towns of Mohali and Panchkula are located at a distance of 15 km and 3 km

respectively. Our IT facilities will have total covered area of more than

1,55,000 Sq. ft. comprising with facilities like cafeteria and

pantry,gymnasium,indoor and out door games, lounge

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THANK THANK THANK THANK YOUYOUYOUYOU

Aggarwal Raman & AssociatesAggarwal Raman & AssociatesAggarwal Raman & AssociatesAggarwal Raman & Associates Registered office: SCO 35, Second Floor, Sector -26, Chandigarh 160 019 Tel- 91-172-2790366, 2790075, Fax-91-172-2790260, Mobile-09814011278 E-mail: raman@ramanaggarwal.com Website : www.ramanaggarwal.com